Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Subindustri Department Store, Customer Distributor, dan Apparel & Textile Retail

CHAIRANI, AGHNIA (2022) Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Subindustri Department Store, Customer Distributor, dan Apparel & Textile Retail. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Analisis rasio keuangan adalah salah satu alat yang dapat digunakan untuk menilai kinerja keuangan perusahaan. Salah satu jenisnya adalah rasio profitabilitas yang dapat menggambarkan seberapa cepat perusahaan menghasilkan keuntungan. Informasi tersebut sangat bermanfaat bagi investor sebagai pihak eksternal maupun bagi manajemen sebagai pihak internal, terutama untuk membuat keputusan dengan mengevaluasi situasi ekonomi dari perusahaan dan lebih lanjut bisa digunakan untuk memprediksi masa depan perusahaan tersebut. Sejak tahun 2019, seluruh dunia menghadapi pandemi COVID-19 yang sangat memengaruhi kondisi perekonomian, terutama dalam lini bisnis yang tidak menyediakan barang primer. Sebagian diantaranya adalah bisnis dalam subindustri department store, customer distributor, dan apparel & textile retail. Profitabilitas perusahaan tentu terganggu dengan adanya pandemi tersebut. Penelitian ini menggunakan analisis statistik deskriptif untuk menilai kinerja keuangan sebelum dan selama Pandemi Covid-19 dengan lima rasio profitabilitas, yaitu Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Operating Return on Asset (OROA), dan Return on Equity (ROE). Hasil dari penelitian ini menunjukkan bahwa terdapat fluktuasi antara profitabilitas perusahaan dari sebelum dan selama Pandemi. / Financial ratio analysis is one of the tools that can be used to assess a company's financial performance. One of the tools of the financial ratio that can describe how quickly the firm makes a profit is the profitability ratio. This information is very useful for investors as external parties and management as internal parties, especially for making decisions about the economic situation of the company, and can further be used to predict the future of the company. Since 2019, the whole world has been facing the COVID-19 pandemic which has greatly affected economic conditions, especially in business lines that do not provide primary goods. An example is a business in a department store, customer distributors, and apparel & textile retail. The company's profitability is certainly disrupted by the pandemic. This study uses statistical analysis to assess financial performance before and during the Covid-19 pandemic with five profitability ratios, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Operating Return on Assets (OROA), and Return on Equity (ROE). The results of this study indicate that there are fluctuations in the company's profitability before and during the Pandemic.

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